SERVICE INVOICE UNDER GST

[SURYAKANT MITHBAVKAR]

While preparing service invoice, If the recipient is within state we have to charge in our invoice SGST & CGST or charge only CGST?

[KASTURI SETHI]

What is important is that correct rate should be applied. Suppose rate is 18%. It is CGST within State. You may give break-up SGST 9% and CGST 9%. If you give one rate 18% against CGST, it will not create any problem.

[Ganeshan Kalyani]

I agree with Sri Kasturi Sir's view. However, to be on a safer side show CGST and SGST on invoice if intra state supply.

[KASTURI SETHI]

Yes. To show separately is safer. These are procedural matters.

[KASTURI SETHI]

Yes. To show separately is safer than one consolidated one as opined by Sh.Ganeshan Kalyani, Sir. These are procedural matters.

AI Summary

GST invoicing: for intra state supplies, apply correct tax rate and preferably show CGST and SGST separately. Apply the correct GST rate for intra state supplies; while a consolidated tax figure reflecting the combined rate may not defeat correct taxation, it is procedurally preferable and safer to show the tax break up as CGST and SGST on the invoice to ensure transparency and reduce compliance risk.